刍议金钱养老信托的受益人利益保障机制

A Discussion on the Protection of the Interests of Beneficiaries of Pension Trust

由于缺乏完善的法律理念支撑与法律制度供给,我国金钱养老信托发展缓慢,信托法律制度之优势难以在实践中运用。究其根源,在于我国受益人利益保障机制不完善,委托人对金钱养老信托制度没有认同感。在金钱养老信托中,受益人基于双重所有权彰显的信托理念与"双重弱者"身份应当受到法律的倾斜保护。我国应当以此为正当性基础,建构贯穿金钱养老信托全过程的受益人事前、事中保障与事后救济机制:在事前保障机制中,构建委托人设立金钱养老信托的顺畅渠道,建立信托监察人制度;在事中保障机制中,引入谨慎投资者规则等完善受托人的谨慎投资义务,明确受益人行使知情权的范围及费用归属;在事后救济机制中,明确损害赔偿范围包括直接损失和间接损失,以期全方位维护受益人利益,助益养老事业与信托事业发展。

Due to the lack of legal system support,the interests of beneficiaries of pension trust are not well protected in China.The dual disadvantaged status of the beneficiaries of pension trust should be protected by law.To promote pension and trust development in China,the protection mechanism of interests of beneficiaries of pension trust must be established based on this notion.As ex-ante protection,the system of trust supervisor should be set up to ensure the setting trust;as interim protection,the trustee should be required to make prudent investment decisions and the beneficiary’s right to know and the payment should be clarified;as ex-post protection,the coverage of damages should be clearly defined.